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Find out about changes to the deemed domicile rules for Income Tax and Capital Gains Tax from 6 April 2017.
Applications received to amend the specification of a patent under sections 27 and 75 before the court and the Office.
Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 8 April 2024.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.
Make sure keeper details provided at registration are genuine.
Find out what makes a person an enabler of tax avoidance, and what to do about legally privileged communications.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
The Company Names Tribunal practice direction provides the framework for the management of proceedings brought before the Tribunal.
We register the ownership of land and property in England and Wales. HM Land Registry is a non-ministerial department.
Ffurflenni Cyllid a Thollau EM (CThEM) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.
Sections (13.01 - 13.19) last updated: April 2024.
Due diligence frequently asked questions.
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
Termination of an interest in possession in settled property: TCGA 1992 ss 71, 72.
Goods sold subject to reservation of title.
Time limit for an election for valuation on 6 April 1965 under TCGA 1992 Sch 2 para 17: company leaving a group: TCGA 1992 ss 178, 179.
Guidance for conveyancers about overriding interests that lost their overriding status in 2013 (practice guide 66).
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